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The Resource L'arbitrage des différends fiscaux en droit international des investissements

L'arbitrage des différends fiscaux en droit international des investissements

Label
L'arbitrage des différends fiscaux en droit international des investissements
Title
L'arbitrage des différends fiscaux en droit international des investissements
Creator
Subject
Language
eng
Summary
One might not think that tax disputes should ordinarily be susceptible to resolution through arbitration. However, recent years have seen the unfolding of an arbitral jurisprudence that puts taxation to the test of international investment law. This thesis describes and evaluates this phenomenon, which raises numerous legally complex and politically delicate issues. These arbitrations are underpinned by a subtle dialectic between investor protection and tax sovereignty of the host State. The pursuit of these two competing goals lays the ground for inevitably thorny questions. Thus, arbitrators are called upon to examine the validity and reach of stabilization guarantees or of tax exemptions granted to foreign investors, or even to determine if a tax measure amounts to a disguised expropriation, a prohibited discrimination, or inequitable treatment, in the sense of an investment treaty. Before resolving these issues, arbitrators must ascertain whether the State has actually and validly consented to submit the exercise of its taxation powers to the scrutiny of a 'private' legal process, and whether the relevant guarantees enshrined in investment treaties apply to the tax measures in question. An analysis of these matters reveals that arbitrators can address questions of tax law without any particular difficulty and that arbitration is a practical method of dealing with these international tax disputes. Moreover, the solutions reached by international arbitral tribunals are, on the whole, satisfying, as arbitrators take into account the particular needs entailed in balancing the public and private interests at stake
http://library.link/vocab/creatorName
Gildemeister, A.E
Geographic coverage
International
Index
no index present
Language note
French
Literary form
non fiction
Series statement
Bibliothèque de droits international et de l'Union Européenne
Series volume
tome 131
http://library.link/vocab/subjectName
  • arbitration
  • alternative dispute resolution
  • case law
  • treaty abuse
  • foreign investment
  • investment law
Label
L'arbitrage des différends fiscaux en droit international des investissements
Instantiates
Publication
Extent
XVI, 467 p.
Isbn
9782275042084
Label
L'arbitrage des différends fiscaux en droit international des investissements
Publication
Extent
XVI, 467 p.
Isbn
9782275042084

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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